A New Tax System (Family Assistance) (Administration) Act 1999

PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 4E - Single income family supplement  

Subdivision B - Determination of claims and payment of single income family supplement  

SECTION 65KH   Restriction on determining claim where income tax assessment not made  

65KH(1)    
If, in relation to a claim for payment of single income family supplement made by an individual:

(a) the claim is for payment of that supplement for a past period; and

(b) the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and

(c) either or both of subsections (2) and (3) apply;

the Secretary can only determine the claim if each assessment concerned has been made.

65KH(2)    
This subsection applies if:

(a) the claimant is required to lodge an income tax return for the past period income year; and

(b) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant ' s taxable income for the past period income year.

65KH(3)    
This subsection applies if:

(a) a person is the claimant ' s partner at any time during the past period; and

(b) that person is required to lodge an income tax return for the past period income year; and

(c) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on that person ' s taxable income for the past period income year.